HM Revenue & Customs has begun writing to doctors and dentists the next stage of its Tax Health Plan, which was launched in 2008, offering attractive terms to put their tax affairs in order. The first wave of the initiative yielded around £10m back tax, including £1m from a single doctor.

The 2,500 letters to be sent out this week vary according to the individual’s circumstances. They warn: “We know you have outstanding tax returns.” This is the taxpayer’s “final opportunity” to come forward, they add. “Your failure to contact us in the past may have been an oversight. However, if you do not respond to this letter, we will treat it as an active choice.” The medics are given 21 days to respond. If they do not, they face “significant additional charges”. The letters add: “HMRC may refer your case to Criminal Investigations with a view to prosecution as a cheat.”